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DATE: 01/23/2006                         COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                          PAGE: 001
TIME: 15:23:03                                        2005 INDEX CALCULATION REPORT                                     REPT: PTS227
                                                                090 / Gray                                               VRSN: W
____________________________________________________________________________________________________________________________________
                                                            PTD       <--------REPORTED VALUES--------->    INDEX        PTD
LAND CLASS          ISD # / NAME                       $/ACRE - CAD   NO. ACRES         VALUE     $/ACRE    FACTOR  $/ACRE - ISD
____________________________________________________________________________________________________________________________________

IRRIGATED CROPLAND                                          102.20
                    090-902 / Lefors ISD                                      0               0     0.00    0.0000         0.00
                    090-903 / McLean ISD                                 11,095         869,760    78.39    0.5998        61.30
                    090-904 / Pampa ISD                                  14,553       2,298,530   157.94    1.2084       123.50
                    090-905 / Grandview-Hopkins ISD                       4,303         746,330   173.44    1.3270       135.62
                                                                      --------- --------------- --------
                              CAD TOTALS:                                29,951       3,914,620   130.70

DRY CROPLAND                                                144.00
                    090-902 / Lefors ISD                                      0               0     0.00    0.0000         0.00
                    090-903 / McLean ISD                                 15,045       1,485,380    98.73    0.8217       118.32
                    090-904 / Pampa ISD                                  65,096       7,818,070   120.10    0.9996       143.94
                    090-905 / Grandview-Hopkins ISD                      38,363       4,935,280   128.65    1.0707       154.18
                                                                      --------- --------------- --------
                              CAD TOTALS:                               118,504      14,238,730   120.15

NATIVE PASTURE                                               38.60
                    090-902 / Lefors ISD                                 80,728       2,154,340    26.69    0.8734        33.71
                    090-903 / McLean ISD                                194,783       6,337,920    32.54    1.0648        41.10
                    090-904 / Pampa ISD                                 178,368       5,490,170    30.78    1.0072        38.88
                    090-905 / Grandview-Hopkins ISD                      35,399         969,470    27.39    0.8963        34.60
                                                                      --------- --------------- --------
                              CAD TOTALS:                               489,278      14,951,900    30.56

SCHOOL DISTRICT ACREAGES AND PRODUCTIVITY VALUE TOTALS INCLUDE LAND RECLASSIFIED TO WILDLIFE MANAGEMENT AND TRANSITION TO TIMBER.
INDEX CALCULATIONS ARE BASED ON REPORTED ISD VALUE PER ACRE DIVIDED BY CAD AVERAGE VALUE PER ACRE.
                                                        **** END OF REPORT ****